Tag Archives: Swachh Bharat Cess

What is Swachh Bharat Cess

SWACHH BHARAT CESS (SBC) FREQUENTLY ASKED QUESTIONS (FAQ) Background: Chapter VI (Section 119) of the Finance Act 2015 contains provisions for levy and collection of Swachh Bharat Cess (SBC). Now the Government has announced 15th November, 2015 as the date from which the provisions of Section 119 would come into effect (notification No.21/2015-Service Tax, dated… Read More »

Accounting code for payment of Swachh Bharat Cess

Circular No. 188/7/2015-ST Dated the 16th November, 2015 F. No. 354/129/2015-TRU (Pt.) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) *** Dated the 16th November, 2015. To Principal Chief Commissioners of Customs and Central Excise(All) Principal Chief Commissioners of Central Excise & Service Tax (All) Principal Director Generals of Goods and… Read More »

Swachh Bharat Cess NOTIFICATION No 25/2015 Service Tax for persons liable to pay Service tax under rule 6

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 12th November, 2015 NOTIFICATION No. 25/2015-Service Tax G.S.R.     (E).-In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act,… Read More »

Swachh Bharat Cess Notification

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 6th November, 2015 No. 22/2015-Service Tax G.S.R. 843(E).—In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government,… Read More »